AEOI/CRS

The Automatic Exchange of Information (AEOI) and Common Reporting Standard (CRS) e-Learning course provides a refresher on the key aspects of AEOI and CRS from a Swiss perspective, emphasizing their role in combating tax evasion while respecting client confidentiality and privacy.

Participants will gain insights into how tax authorities and financial institutions exchange account-related information, the Swiss legal framework under the AEOI Act and Ordinance, and the obligations of financial institutions. The course also explains reporting and non-reporting entities, partner jurisdictions, and the steps involved in the AEOI reporting process.